According to a recent ruling by the Finanzgericht Rheinland-Pfalz dated 18 July 2014, Az. 1 K 1490/12, even a professional footballer cannot deduct his sports channel subscription and personal trainer from his taxes. In the view of the court, many taxpayers hold a football television subscription due to a general interest in football and primarily for private rather than professional purposes. Even sports clothing was not recognised as a deductible work-related expense in this case, as in the judges' view an objective allocation was not possible. The court also rejected an apportionment of the costs into a private and a professional share.
Frequently asked questions
Frequently asked questions
Can a professional footballer deduct a sports channel subscription for tax purposes?
No. The Tax Court of Rhineland-Palatinate ruled on 18.07.2014 (Az. 1 K 1490/12) that even a professional footballer cannot claim the costs of a sports channel subscription as work-related expenses (Werbungskosten). Reasoning: A football TV subscription is typically used predominantly for private purposes, driven by a general interest in football.
Are personal trainer costs tax-deductible for professional athletes?
According to the ruling of the FG Rheinland-Pfalz dated 18 July 2014 (Az. 1 K 1490/12), expenses for a personal trainer are not deductible as income-related expenses, even for a professional footballer. In the court's view, a clear separation between professional and private use is not possible.
Can sportswear be deducted as work-related expenses?
In the case decided, the Tax Court of Rhineland-Palatinate denied the deduction of sportswear as work-related expenses because an objective allocation to professional activity was not possible. Sportswear can generally also be used privately and therefore does not qualify as typical professional clothing.
Is it possible to split mixed-purpose sports expenses into private and professional portions?
In the professional footballer case, the FG Rheinland-Pfalz rejected any allocation of the costs between private and professional use. A prerequisite for such a split would be an objective allocation criterion, which was not available for the sports channel subscription, personal trainer, and sportswear.